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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 586 Documents
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Search results for , issue "Vol. 5 No. 2" : 586 Documents clear
THE INFLUENCE OF FIRM FINANCIAL PERFORMANCE ON STOCK PRICE OF PROPERTY AND REAL ESTATE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Anggarani, Ratri
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the influence of financial ratios and economic value added on stock price of property and real estate companies listed in IDX. There are two independent variables; financial ratios and economic value added (EVA). The dependent variable  is  stock  price.  The  research  uses  purposive sampling  method  for  selecting  the samples resulted in 14 qualified companies during 2012-2014. Analysis of the data in this study using multiple regression analysis. Test results shows the variable that significantly influences the stock price is Financial Ratios. This finding explains that earning per share and price earning ratio is successful for being the proxy of profitability that logically be capable in showing the high value relevance with the expectation of stock price returns to investors also high. It means that EPS and PER have been able to influence the decision of managers or users of other financial statements to support their expectations of the results to be obtained. It can be concluded that the financial manager of the company has been able to fulfill the expectations of shareholders which is to manage the assets optimally so as to produce the desired profit. Meanwhile, Economic Value Added (EVA) has a insignificant influence on stock price. It means that when the EVA value of company increase, not necessarily the return will be received by investors will also rise, and vice versa. This shows that EVA analysis is not used as  a basis for decision making for investors to make purchases or disposals of the company's shares and also not used by the management company in decision- making for dividend.Keywords: financial ratios, economic value added, stock price.
A STUDY OF FACTORS AFFECTING CONSUMER ATTITUDE AND ADOPTION INTENTION OF SAMSUNG GEAR VR Wulan, Sri
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to investigate the influence of perceived usefulness, perceived ease of use, perceived novelty and perceived enjoyment on consumer attitude and adoption intention of Samsung Gear VR. The primary data used in this study were collected from 140 respondents who have experienced in operating or using Samsung Gear VR, using a survey method by distributing online structured questionnaires. The collected data were analyzed using path analysis method using SPSS and AMOS software.The results show that perceived ease of use, perceived novelty and perceived enjoyment influence the consumer adoption intention through attitude, while perceived usefulness and perceived enjoyment have direct effects on adoption intention. Among those factors, perceived enjoyment is the most dominant factor that strongly affects both the consumers attitude and adoption intention of Samsung Gear VR. Based on the findings, marketers should improve the aspect of product related to its usefulness, easiness (system), novelty and more focus on enjoyment (features) to enhance the consumer attitude towards intention to adopt Samsung Gear VR.Keywords: Perceived Usefulness, Perceived Ease of Use, Perceived Novelty, Perceived Enjoyment, Consumer Attitude, Adoption Intention, Wearable Technology, Virtual Reality.
The Impact of EWOM (Electronic Word of Mouth) on Purchase Intention through Brand Image (A Case Study on GoPro Camera) in Malang City Fachrozie, Septiawan Vergian
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research used some concepts to analysis data. That concepts are marketing, Word of Mouth Communication, Electronic Word of Mouth (eWOM) Communication, brand image, and purchase intentions. The method of this research is descriptive method with quantitative approach. In this research were used as the population is people who live in Malang City that use GoPro camera or GoPro user that use GoPro or Rent GoPro. Number of population user GoPro camera that comes from an unknown people who have a GoPro and people who rent camera GoPro, so this research used accidental sampling to sampling technique. Researchers determine the sample to make searching on social media with the keyword camera GoPro. Then the data analysis techniques used in this research is descriptive data analysis and regression analysis using quantitative research approaches, This research stated that the calculation results of path coefficient of Electronic Word of Mouth (EWOM) have a significant Influence to Purchase Intention as big as 0,865. Then the calculation results of path coefficient of Electronic Word of Mouth (EWOM) have a significant Influence to Brand Image as big as 1,056. The last the calculation results of path coefficient of Electronic Word of Mouth (EWOM) have a significance Influence to Purchase Intention through Brand Image as big as 0,916 with significant value as big as 0,000 (sig probability < 0,05).Keywords: Electronic Word of Mouth (eWOM) Communication, Brand Image, Purchase Intention
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL (ACCRUAL BASIS) MENURUT PP NOMOR 71 TAHUN 2010 (STUDI KASUS PADA PEMERINTAH KOTA MALANG) Rizaldy, Mohammad Fachmi
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui bentuk laporan keuangan Pemerintah Kota Malang sebelum dan sesudah penerapan PP No.71 Tahun 2010 tentang SAP Berbasis Akrual, persiapan dalam penerpan PP No.71 Tahun 2010 dan hambatan dalam penerapan PP No.71 Tahun 2010. Jenis penelitian ini merupakan penelitian deskriptif kualitatif. Hasil analisis menunjukkan bahwa laporan keuangan Pemerintah Kota Malang tahun 2015, telah sesuai dengan PP No. 71 Tahun 2010 berbasis akrual. Perbedaan bentuk laporan keuangan sebelum dan sesudah penerapan PP No.71 Tahun 2010 terlihat pada penambahan laporan keuangan yaitu Laporan Perubahan Saldo Anggaran Lebih, Laporan Operasional, dan Laporan Perubahan Ekuitas. Persiapan yang dilakukan dalam upaya penerapan PP Nomor 71 Tahun 2010 diantaranya pembaharuan sistem dalam penyusunan dan pelaporan keuangan berbasis akrual, mengeluarkan  regulasi  tingkat  kota,  melakukan  pelatihan secara  berkala  kepada SKPD-SKPD di lingkungan Pemerintah Kota Malang, dan melakukan pendampingan penyusunan laporan keuangan. Hambatan penerapan PP Nomor 71 Tahun 2010 diantaranya tidak ada standarisasi sistem aplikasi dalam penyusunan laporan keuangan dari pemerintah pusat, kurangnya komitmen pemimpin dalam upaya menerapkan basis akrual secara penuh, sangat terbatasnya jumlah personil pemerintah daerah  yang berlatar belakang pendidikan akuntansi,  dan  pengelolaan  aset  daerah  dapat menimbulkan  konsekuensi  hukum  karena belum adanya aturan teknis yang mengatur tentang penyusutan aset.Kata kunci: Standar Akuntansi Pemerintahan, laporan keuangan, basis akrual, Pemerintah Kota Malang
The Analysis of Bank Soundness Level by Using RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) Method in Three State-Owned Banks in Indonesia in the Period of 2011-2015 Saldianovitta, Ine Rahmadania
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to analyze the bank soundness level of 3 most popular commercial state-owned banks in Indonesia, namely: PT Bank Rakyat Indonesia Tbk, PT Bank Mandiri (Persero )Tbk and PT Bank Negara Indonesia (Persero) Tbk using RGEC Method (Risk Profile, Good Corporate Governance, Earnings and Capital). The bank soundness level was measured through some financial ratios such as NPL, IRR, LDR, LAR, ROA, ROE, NIM, OEF and factors of Good Corporate Governance (GCG) on RGEC Method. The type of this research in this study is quantitative descriptive and the data of this research were collected from the annual reports of each bank from the period between 2011 and 2015. The data were analyzed using MANOVA, ANOVA and Kruskall- Wallis methods in SPSS software. The findings of this research show that there is a significant difference on the Risk profile factors among BRI, Mandiri and BNI. The following factor, namely earning show significant differences as well. However, the capital factor and the GCG factors of those three banks do not indicate any significant difference.Keywords: Bank Soundness Level, RGEC Method, State-owned Banks
THE IMPACT OF EPS, FEDERAL FUNDS RATE, PREVIOUS FEDERAL FUNDS RATE INFLATION RATE, UNEMPLOYMENT RATE, AND REAL GDP TOWARD LQ45 AND RUSSEL TOP 50 MARKET INDEX Gymnastiar, Fahmy
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to investigate the impact of microeconomics factors represented by EPS and macroeconomic factors represented by federal funds rate, inflation rate, unemployment rate and real GDP rate toward LQ45 and Russel Top 50 market indexes. In this research, the secondary data were retrieved from the official website of Indonesia Stock Exchange, Nasdaq official website, and Organisation for Economic Co-operation and Development (OECD) database. The data were analyzed with multiple regression model using SPSS application.The findings show that EPS, Federal funds target rate, Previous federal funds target rate and Inflation rate do not have a significant effect on both LQ45 and Russel Top 50 market indexes. On the other hand, unemployment rate has a negative effect on Russel Top 50 index. In contrast, unemployment rate doesn’t have significant impact on LQ45 index. Furthermore, real GDP rate has a significant effect LQ45 on market index. However, there is no significant influence on Russel Top 50 index. The negative correlation means that the decrease of unemployment rate and real GDP rate will increase the stock price
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN SENTRA INDUSTRI ROTAN BALEARJOSARI (Studi Kasus Sentra Industri Rotan Kelurahan Balearjosari Kecamatan Blimbing kota Malang) Anjani, Nia Dwi
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pendapatan  sebagai  imbalan  atau  penghasilan  selama  sebulan  baik berupa  uang maupun barang yang diterima oleh  seseorang yang  bekerja dengan status pekerja bebas di pertanian  atau   pekerjaan  bebas   di  non   pertanian.Penulis  mencoba  untuk   menganalisis Pendapatan dengan beberapa variabel yang sudah ditentukan dimana nantinya dapat diketahui faktor-faktor apa saja yang bisa mempengaruhi tingkat pendapatan pada Sentra Industri Rotan Balearjoasi kota Malang.Hasil penelitian menunjukkan bahwa variabel lama usaha, jumlah tenaga kerja, inovasi, modal, serta jenis tenaga kerja berpengaruh positif terhadap tingkat pendapatan yang ada di Sentra Industri Rotan Balearjosari kota Malang.Kata kunci: Pendapatan, Lama Usaha, Jumlah Tenaga Kerja, Inovasi, Modal, Jenis Tenaga Kerja
PENGARUH KARAKTERISTIK PENGANGGARAN TERHADAP KINERJA PELAKSANAAN ANGGARAN PEMERINTAH DAERAH KOTA KEDIRI Wicaksono, Himawan
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji pengaruh karakteristik penganggaran terhadap kinerja pelaksanaan anggaran pemerintah. Objek penelitian ini adalah Organisasi Perangkat Daerah Kota Kediri. Sebanyak 112 data berhasil di kumpulkan menggunakan metode survey dengan teknik sampling jenuh. Analisis data dilakukan dengan metode regresi linear berganda dengan aplikasi SPSS 23. Hasil pengujian menunjukkan bahwa karakteristik penganggaran secara simultan memiliki perngaruh positif terhadap kinerja pelaksanaan anggaran pemerintah, akan tetapi variabel partisipasi penganggaran tidak berpengaruh terhadap kinerja pelaksanaan anggaran pemerintah.Kata Kunci:  karakteristik penganggaran, kinerja pelaksanaan anggaran pemerintah, organisasi perangkat daerah kota kediri
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, RISIKO BISNIS, STRUKTUR ASET, DAN TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) Miranti, Desy Amelia
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan,  risiko  bisnis,  struktur  aset,  dan  tingkat pertumbuhan  terhadap  struktur modal pada perusahaan sektor hotel, restoran, dan pariwisata yang terdaftar di BEI pada periode 2011-2015. Populasi dalam penelitian ini sebanyak 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Setelah dilakukannya proses sampling didapatkan 11 perusahaan yang memenuhi persyaratan, sehingga total sampel sebanyak 55 sampel. Jenis data dari penelitian ini adalah data panel (pooled data). Berdasarkan uji chow dan uji hausman, model estimasi yang digunakan dalam penelitian ini adalah Random Effect Model (REM). Teknik analisis data yang digunakan adalah regresi data panel dan diolah menggunakan perangkat lunak Eviews 7. Hasil penelitian menunjukkan bahwa risiko bisnis (RISK) dan struktur aset (TANG) memiliki pengaruh positif terhadap struktur modal (LDER), sedangkan profitabilitas (PROF), ukuran perusahaan (SIZE), dan tingkat pertumbuhan (GROWTH) tidak memiliki pengaruh terhadap struktur modal (LDER).Kata kunci: Struktur Modal, Profitabilitas, Ukuran Perusahaan, Risiko Bisnis, Struktur Aset, dan Tingkat Pertumbuhan.
Analisis Perlakuan Piutang Tak Tertagih Berdasar PMK No.207/PMK.010/2015 Pada PT Bank XYZ Wicaksono, Muhamad Risqi
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian   ini   bertujuan   untuk   menganalisis permasalahan  perlakuan perpajakan atas piutang tak tertagih pada PT Bank XYZ. Pendekatan yang digunakan yakni kualitatif dengan teknik pengumpulan data melalui studi literatur dan wawancara semi struktur. Hasil penelitian menunjukkan bahwa secara Perpajakan  pengahapusan  piutang  tak tertagih  yang  dilakukan  PT  Bank  XYZ dapat diakui apabila sudah memenuhi ketentuan dalam Pasal 6 ayat (1) huruf h UU PPh dan Peraturan Menteri Keuangan Nomor 207/PMK.010/2015. Piutang yang secara ketentuan komersial telah dilakukan hapusbuku oleh PT Bank XYZ namun belum memenuhi persyaratan perpajakan ketika dimasukkan kembali ke dalam piutang golongan kualitas lima (macet) tidak terjadi dua kali pembentukan cadangan piutang tak tertagih. Penagihan yang maksimal atau terakhir menurut perpajakan dapat disetarakan dengan salah satu syarat dalam Pasal 6 ayat (1) huruf h Undang-Undang Nomor 36 Tahun 2008. Peraturan pajak atas piutang tak tertagih bagi PT Bank XYZ tidak memenuhi asas kepastian hukum karena sering menimbulkan perbedaan interpretasi dan ketidakpastian atas peraturan tersebut. Untuk menghindari perbedaan interpretasi maka Direktorat Jenderal Pajak hendaknya segera menyusun peraturan yang mengatur secara khusus mengenai perlakuan penghapusan piutang tak tertagih bagi Wajib Pajak bank.Kata kunci: piutang tak tertagih, cadangan piutang tak tertagih, Pajak Penghasilan, hapus buku, PT Bank XYZ

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